會計研究所

研究成果

每年研究成果 1998 2019 2022 2023

• 1314 引文
• 20 h-指數
• 84 期刊論文
• 14 會議論文篇章
• 1 篇章

每年研究成果

每年研究成果

搜尋結果

• 2023

  How the quality of initial coin offering white papers influences fundraising: Using security token offerings white papers as a benchmark

  Chou, S. C., Li, Z. A., Wang, T. & Yen, J. C., 1 1月 2023, 於: Intelligent Systems in Accounting, Finance and Management. 30, 1, p. 3-18 16 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Fund Raising 100%
  • Coins 85%
  • Benchmark 66%
  • Disclosure Quality 14%
  • Disclosure Requirements 13%

• Option implied riskiness and risk-taking incentives of executive compensation

  Lu, C. C., Shen, C. H. H., Shih, P. T. & Tsai, WC. C., 4月 2023, 於: Review of Quantitative Finance and Accounting. 60, 3, p. 1143-1160 18 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Executive Stock Options 100%
  • Risk Taking 94%
  • Riskiness 83%
  • Executive Compensation 79%
  • Incentives 74%

• Utilitarian and/or hedonic shopping – consumer motivation to purchase in smart stores

  Chang, Y. W., Hsu, P. Y., Chen, J., Shiau, W. L. & Xu, N., 2023, (已被接受) 於: Industrial Management and Data Systems.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Consumer Shopping Motivation 100%
  • Consumer Motivation 43%
  • Retail 37%
  • Purchase Intention 37%
  • Shopping 23%
  1 引文 斯高帕斯（Scopus）
• 2022

  A fast method for discovering suitable number of clusters for fuzzy clustering

  Hsu, P. Y. & Nguyen, P. A. H., 2022, 於: Intelligent Data Analysis. 26, 6, p. 1523-1538 16 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Fuzzy Clustering 100%
  • Number of Clusters 86%
  • Fuzzy clustering 78%
  • Singular value decomposition 70%
  • Clustering algorithms 62%

• Collaborative process tailoring in evolutionary software development: a teamwork-quality perspective

  Chen, C. Y., Hsu, P. Y. & Vu, H. N., 2022, (已被接受) 於: Software Quality Journal.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Software engineering 100%
  1 引文 斯高帕斯（Scopus）

• Confirming Customer Satisfaction With Tones of Speech

  Ko, Y. H., Hsu, P. Y., Liu, Y. C. & Yang, P. C., 2022, 於: IEEE Access. 10, p. 83236-83248 13 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  開啟存取

  • Customer satisfaction 100%
  • Long short-term memory 48%
  • Support vector machines 33%
  • Time 29%
  • Recurrent neural networks 21%

• For free or paid? A comparison of doctors' intention to offer consulting services in eHealth

  Chen, J., Hsu, P. Y., Chang, Y. W., Shiau, W. L. & Lan, Y. C., 16 8月 2022, 於: Industrial Management and Data Systems. 122, 8, p. 1816-1852 37 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • E-health 100%
  • eHealth 74%
  • Doctors 60%
  • Consulting 54%
  • Multi-group Analysis 38%
  2 引文 斯高帕斯（Scopus）

• Google searches around analyst recommendation revision announcements: Evidence from the Taiwan stock market

  Wu, M. H., Tsai, W. C., Lu, C. C. & Zhang, H., 9月 2022, 於: International Review of Economics and Finance. 81, p. 75-97 23 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Analyst Recommendations 100%
  • Taiwan Stock Market 98%
  • Google 78%
  • Announcement 64%
  • Security (Firm) 42%

• Liquidity spillover in foreign exchange markets

  Chang, Y. T., Gau, Y. F. & Hsu, C. C., 1月 2022, 於: Finance Research Letters. 44, 102105.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Foreign Exchange Market 100%
  • Spillover 83%
  • Currency Market 76%
  • Liquidity 74%
  • Funding 61%
  5 引文 斯高帕斯（Scopus）

• Num-Symbolic Homophonic Social Net-Words

  Chung, Y. L., Hsu, P. Y. & Huang, S. H., 4月 2022, 於: Information (Switzerland). 13, 4, 174.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  開啟存取

  • Text processing 100%
  • Separators 87%
  • Semantics 54%
  • Internet 54%
  • Experiments 28%
  1 引文 斯高帕斯（Scopus）

• Optimal Pension Fund Management with Foreign Investment in a Stochastic Environment

  Tang, M. L., Wu, T. P. & Hung, M. C., 7月 2022, 於: Mathematics. 10, 14, 2468.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  開啟存取

  • Pension plans 100%
  • Asset Allocation 21%
  • Stochastic Interest Rates 19%
  • Interest Rate Models 18%
  • Currency 17%
  1 引文 斯高帕斯（Scopus）

• R&D performance and international diversification: Evidence from an emerging market

  Chang, T. L., Wang, H. W., Lin, K. P. & Chen, H. Y., 2022, (已被接受) 於: Managerial and Decision Economics.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • R&D Performance 100%
  • International Diversification 88%
  • Sales 68%
  • Emerging Markets 57%
  • Industry 31%
  2 引文 斯高帕斯（Scopus）

• Responses to SEC comment letters on cybersecurity disclosures: An exploratory study

  Wang, T., Yen, J. C. & Yoon, K., 9月 2022, 於: International Journal of Accounting Information Systems. 46, 100567.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Cybersecurity 100%
  • Securities and Exchange Commission 95%
  • Disclosure 89%
  • Exploratory Study 70%
  • Stock Market 16%
  1 引文 斯高帕斯（Scopus）

• The Effect of Legal Entity Identifiers on Audit Fee Changes

  Yen, J. C., 1 9月 2022, 於: Journal of Information Systems. 35, 3, p. 177-197 21 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Audit Fees 100%
  • Costs 32%
  • Audit 25%
  • Industry 18%
  • Brand Names 13%

• The harmonious role of channel integration and logistics service in Omnichannel retailing: The case of IKEA

  Prassida, G. F. & Hsu, P. Y., 9月 2022, 於: Journal of Retailing and Consumer Services. 68, 103030.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Channel Integration 100%
  • IKEA 97%
  • Logistics Service 73%
  • Retailing 62%
  • Repurchase Intention 53%
  7 引文 斯高帕斯（Scopus）

• 分店經理共同參與設計績效指標是否有助於分店目標達成？

  Liu, N. Y., Chu, H. L., Liu, S. Z. & Chiu, S. C., 2022, 於: Journal of Accounting Review. 75, p. 1-39 39 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Co-development 100%
  • Managers 67%
  • Performance Measures 61%
  • Brokerage 44%
  • Real Estate 34%
• 2021

  Analytical valuation of exotic double barrier options

  Chang, J. J., Pai, H. M. & Wu, T. P., 3月 2021, 於: Journal of Derivatives. 28, 3, p. 97-122 26 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Double Barrier Options 100%
  • Distribution Function 22%
  • Pricing 19%
  • Probability Distribution 19%
  • Geometric Brownian Motion 12%

• Different is better: how unique initial coin offering language in white papers enhances success

  Yen, J. C., Wang, T. & Chen, Y. H., 2021, (已被接受) 於: Accounting and Finance.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Coins 100%
  • Language 84%
  • Market Value 37%
  • Signaling Theory 30%
  • Fund Raising 29%
  4 引文 斯高帕斯（Scopus）

• Identifying cross section technology application through chinese patent analysis

  Hsu, P. Y., Cheng, M. S., Wen, C. H. & Ko, Y. H., 2021, 於: Intelligent Automation and Soft Computing. 27, 1, p. 269-285 17 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  開啟存取

  • Patents 100%
  • Cross section 70%
  • Taiwan 13%
  • Forecast 10%
  • Mixture Model 9%

• Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies

  Yen, J. C. & Wang, T., 3月 2021, 於: International Journal of Accounting Information Systems. 40, 100499.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Cryptocurrency 100%
  • Voluntary Disclosure 93%
  • Disclosure 89%
  • Stock Prices 65%
  • Dirichlet 19%
  10 引文 斯高帕斯（Scopus）

• The impact of natural disaster on energy consumption: International evidence

  Lee, C. C., Wang, C. W., Ho, S. J. & Wu, T. P., 5月 2021, 於: Energy Economics. 97, 105021.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Natural Disasters 100%
  • Disasters 77%
  • Quantile Regression 76%
  • Energy Consumption 75%
  • Energy utilization 58%
  64 引文 斯高帕斯（Scopus）

• Understanding how O2O service synergies drive customer continuance intention: a study of OTAs and hotels

  Prassida, G. F., Hsu, P. Y. & Chang, Y. W., 2021, 於: Asia Pacific Journal of Tourism Research. 26, 10, p. 1139-1155 17 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • on-line service 100%
  • Online Services 73%
  • Synergy 71%
  • synergy 63%
  • service quality 60%
  4 引文 斯高帕斯（Scopus）
• 2020

  A Boosting Regression-Based Method to Evaluate the Vital Essence in Semiconductor Industry Performance

  Hsu, P. Y., Yeh, I. W., Tseng, C. H. & Lee, S. J., 2020, 於: IEEE Access. 8, p. 156208-156218 11 p., 9177120.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  開啟存取

  • Semiconductor materials 100%
  • Semiconductor 85%
  • Industry 83%
  • Statistical Models 17%
  • Profitability 16%
  2 引文 斯高帕斯（Scopus）

• How does online doctor–patient interaction affect online consultation and offline medical treatment?

  Xing, W., Hsu, P. Y., Chang, Y. W. & Shiau, W. L., 10 1月 2020, 於: Industrial Management and Data Systems. 120, 1, p. 196-214 19 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Doctor-patient Interaction 100%
  • Health 45%
  • Doctors 38%
  • eHealth 38%
  • Websites 26%
  25 引文 斯高帕斯（Scopus）

• SME default prediction framework with the effective use of external public credit data

  Luo, Z., Hsu, P. & Xu, N., 9月 2020, 於: Sustainability (Switzerland). 12, 18, 7575.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  開啟存取

  • small and medium-sized enterprise 100%
  • credit 71%
  • public 43%
  • prediction 32%
  • Industry 28%
  8 引文 斯高帕斯（Scopus）
• 2019

  An empirical study on factors affecting switching intention to cloud enterprise resource planning: A comparison between public and private clouds

  Chang, Y. W., Hsu, P. Y., Shiau, W. L. & Hsu, M. C., 1 10月 2019, 於: Journal of Global Information Management. 27, 4, p. 46-69 24 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  開啟存取

  • Enterprise resource planning 100%
  • Enterprise Resource Planning 84%
  • Switching Costs 71%
  • Public Enterprise 65%
  • Empirical Study 51%
  5 引文 斯高帕斯（Scopus）

• Effects of sentiment on recommendations in social network

  Hsu, P. Y., Lei, H. T., Huang, S. H., Liao, T. H., Lo, Y. C. & Lo, C. C., 1 6月 2019, 於: Electronic Markets. 29, 2, p. 253-262 10 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Social Networks 100%
  • Sentiment 94%
  • Sales 44%
  • Microblogging 14%
  • Revenue 10%
  20 引文 斯高帕斯（Scopus）

• Estimating the effect of a fit-focused employee selection program

  Liu, N. Y., Liu, S. Z. & Chu, H. L., 1 6月 2019, 於: Journal of Management Accounting Research. 31, 2, p. 159-175 17 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Employee Selection 100%
  • Congruence 41%
  • Management Control 37%
  • Job Performance 35%
  • Empirical Data 31%
  1 引文 斯高帕斯（Scopus）

• It’s not my fault: The transfer of information security breach information

  Wang, T., Wang, Y. Y. & Yen, J. C., 1 7月 2019, 於: Journal of Database Management. 30, 3, p. 18-37 20 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Security of data 100%
  5 引文 斯高帕斯（Scopus）

• Rigidity of selling, general, and administrative costs and managerial incentives to meet earnings thresholds: Evidence from conglomerates

  Chen, C. C. & Lee, H., 2019, 於: Review of Economics and Finance. 15, 1, p. 46-56 11 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Managerial Incentives 100%
  • Administrative Costs 99%
  • Conglomerate 92%
  • Rigidity 91%
  • Parent Company 91%
• 2018

  Asset allocation for a DC pension fund under stochastic interest rates and inflation-protected guarantee

  Tang, M. L., Chen, S. N., Lai, G. C. & Wu, T. P., 1月 2018, 於: Insurance: Mathematics and Economics. 78, p. 87-104 18 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Asset Allocation 100%
  • Stochastic Interest Rates 90%
  • Defined Contribution 71%
  • Inflation 67%
  • Pension Funds 60%
  14 引文 斯高帕斯（Scopus）

• Integration of online and offline channels: a view of O2O commerce

  Chang, Y. W., Hsu, P. Y. & Yang, Q. M., 6 8月 2018, 於: Internet Research. 28, 4, p. 926-945 20 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Behavioral Intention 100%
  • Online Channel 99%
  • Hotels 98%
  • commerce 81%
  • Commerce 74%
  58 引文 斯高帕斯（Scopus）

• The impact of audit firms’ characteristics on audit fees following information security breaches

  Yen, J. C., Lim, J. H., Wang, T. & Hsu, C., 1 11月 2018, 於: Journal of Accounting and Public Policy. 37, 6, p. 489-507 19 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Audit Fees 100%
  • Audit Firms 96%
  • Breach 94%
  • Firm Characteristics 86%
  • audit 85%
  21 引文 斯高帕斯（Scopus）
• 2017

  Liquidity Commonality in Foreign Exchange Markets During the Global Financial Crisis and the Sovereign Debt Crisis: Effects of Macroeconomic and Quantitative Easing Announcements

  Chang, Y. T., Gau, Y. F. & Hsu, C. C., 11月 2017, 於: North American Journal of Economics and Finance. 42, p. 172-192 21 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Liquidity Commonality 100%
  • Global Financial Crisis 94%
  • Quantitative Easing 78%
  • Sovereign Debt Crises 73%
  • Foreign Exchange Market 66%
  6 引文 斯高帕斯（Scopus）
• 2016

  Financial ratios and corporate governance indicators in bankruptcy prediction: A comprehensive study

  Liang, D., Lu, C. C., Tsai, C. F. & Shih, G. A., 16 7月 2016, 於: European Journal of Operational Research. 252, 2, p. 561-572 12 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Governance 100%
  • Corporate Governance 85%
  • Bankruptcy 83%
  • Bankruptcy Prediction 73%
  • Financial Ratios 60%
  160 引文 斯高帕斯（Scopus）

• Product market competition and firms’ narrative disclosures: evidence from risk factor disclosures

  Yen, J. C., Li, S. H. & Chen, K. T., 2 1月 2016, 於: Asia-Pacific Journal of Accounting and Economics. 23, 1, p. 43-74 32 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Narrative Disclosure 100%
  • Risk Factors 82%
  • Product Market Competition 78%
  • Disclosure 69%
  • Risk Disclosure 63%
  5 引文 斯高帕斯（Scopus）

• R&D capitalization and audit fees: Evidence from China

  Cheng, J. C., Lu, C. C. & Kuo, N. T., 1 12月 2016, 於: Advances in Accounting. 35, p. 39-48 10 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Capitalization 100%
  • Audit Fees 81%
  • R and D 50%
  • China 35%
  • Incentives 29%
  15 引文 斯高帕斯（Scopus）
• 2015

  Exploring managers' intention to use business intelligence: The role of motivations

  Chang, Y. W., Hsu, P. Y. & Wu, Z. Y., 4 3月 2015, 於: Behaviour and Information Technology. 34, 3, p. 273-285 13 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Competitive intelligence 100%
  • Intelligence 84%
  • Intention 73%
  • Social Theory 70%
  • exchange theory 68%
  35 引文 斯高帕斯（Scopus）

• The association between XBRL adoption and market reactions to earnings surprises

  Yen, J. C. & Wang, T., 1 9月 2015, 於: Journal of Information Systems. 29, 3, p. 51-71 21 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Earnings Surprises 100%
  • Market Reaction 81%
  • Analysts 10%
  • Policy Implications 10%
  20 引文 斯高帕斯（Scopus）

• The effect of customer power on enterprise internal knowledge sharing: an empirical study

  Chang, Y. W., Hsu, P. Y., Shiau, W. L. & Yi, R., 21 9月 2015, 於: Aslib Journal of Information Management. 67, 5, p. 505-525 21 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • customer 100%
  • knowledge 74%
  • Industry 50%
  • Engineers 40%
  • self-efficacy 37%
  3 引文 斯高帕斯（Scopus）

• The effects of personality traits on business intelligence usage: A decision-making perspective

  Chang, Y. W., Hsu, P. Y., Shiau, W. L. & Wu, Z. Y., 2015, 於: Malaysian Journal of Library and Information Science. 20, 2, p. 13-40 28 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • personality traits 100%
  • decision making 67%
  • Taiwan 22%
  • personality 19%
  • manager 19%
  5 引文 斯高帕斯（Scopus）

• Trading behavior and stock returns in Japan

  Hung, W., Huang, S. T., Lu, C. C. & Liu, N., 11月 2015, 於: Quarterly Review of Economics and Finance. 58, p. 200-212 13 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Value Stocks 100%
  • Growth Stocks 99%
  • Trading Behavior 91%
  • Stock Returns 61%
  • Institutional Trading 54%
  2 引文 斯高帕斯（Scopus）
• 2014

  An empirical study of managers' usage intention in BI

  Chang, Y. W., Hsu, P. Y. & Shiau, W. L., 5月 2014, 於: Cognition, Technology and Work. 16, 2, p. 247-258 12 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  開啟存取

  • Competitive intelligence 100%
  • Empirical Study 81%
  • Managers 67%
  • Usefulness 14%
  • Acceptance 6%
  18 引文 斯高帕斯（Scopus）

• Barrier caps and floors under the LIBOR market model with double exponential jumps

  Chang, J. J., Chen, S. N., Wang, C. C. & Wu, T. P., 2014, 於: Journal of Derivatives. 21, 4, p. 7-30 24 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • LIBOR Market Model 100%
  • Jump 76%
  • Pricing 43%
  • Monte Carlo Simulation 25%
  • Leptokurtosis 24%
  1 引文 斯高帕斯（Scopus）

• Venture capital, corporate governance, and financial stability of IPO firms

  Liao, W. M., Lu, C. C. & Wang, H., 3月 2014, 於: Emerging Markets Review. 18, p. 19-33 15 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Corporate Governance 100%
  • Financial Stability 65%
  • Venture Capital 63%
  • Governance Structure 21%
  • Emerging Markets 17%
  25 引文 斯高帕斯（Scopus）
• 2013

  Currency-protected swaps and swaptions with nonzero spreads in a multicurrency LMM

  Chang, J. J., Chen, S. N. & Wu, T. P., 9月 2013, 於: Journal of Futures Markets. 33, 9, p. 827-867 41 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Swaption 100%
  • Swaps 77%
  • Currency 68%
  • Pricing 45%
  • Monte Carlo Simulation 35%
  1 引文 斯高帕斯（Scopus）

• In-house capability and supply chain decisions

  Balachandran, K. R., Wang, H. W., Li, S. H. & Wang, T., 4月 2013, 於: Omega (United Kingdom). 41, 2, p. 473-484 12 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Contractors 100%
  • Supply Chain 67%
  • Subcontractors 57%
  • Incentives 39%
  • Scenarios 24%
  18 引文 斯高帕斯（Scopus）

• βp: A novel approach to filter out malicious rating profiles from recommender systems

  Chung, C. Y., Hsu, P. Y. & Huang, S. H., 4月 2013, 於: Decision Support Systems. 55, 1, p. 314-325 12 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Recommender Systems 100%
  • Filter 80%
  • Recommender systems 76%
  • Rating 74%
  • Collaborative Filtering 73%
  59 引文 斯高帕斯（Scopus）
• 2012

  A note to enhance the BPW model for the pricing of basket and spread options

  Chang, J. J., Chen, S. N. & Wu, T. P., 3月 2012, 於: Journal of Derivatives. 19, 3, p. 77-82 6 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Basket Option 100%
  • Spread Options 96%
  • Pricing 43%
  • Monte Carlo Simulation 34%
  • Nonlinear Systems 29%
  5 引文 斯高帕斯（Scopus）

• Assessing impacts of information technology on project success through knowledge management practice

  Yang, L. R., Chen, J. H. & Wang, H. W., 3月 2012, 於: Automation in Construction. 22, p. 182-191 10 p.

  研究成果: 雜誌貢獻 › 期刊論文 › 同行評審

  • Knowledge management 100%
  • Information technology 77%
  • Latent Class Analysis 28%
  • Construction industry 22%
  • Costs 8%
  86 引文 斯高帕斯（Scopus）